This document summarizes several news stories related to accounting standards and financial reporting. It discusses tensions between the SEC chairman Arthur Levitt and the Financial Accounting Standards Board over the composition and independence of the FAF board. It also reports on the appointment of John Flaherty as the new chairman of the Committee of Sponsoring Organizations, which oversees internal control standards. Additionally, it describes Ernst & Young's launch of an online management consulting service called "Ernie" that allows clients to access advice via the Internet.
Views on the Recent USAM Changes: An Interview with The FCPA ReportPaul Hastings
Nathaniel Edmonds was interviewed by The FCPA Report’s Nicole Di Schino about the implications of the recent changes to the U.S. Attorney’s Manual (USAM).
While there are increasing signs of a recovery from the Great Recession, years of economic progress have vanished for many African Americans and Hispanics in particular, and home ownership remains largely out of reach. That has put new energy into efforts to ensure that the economic turnaround is more inclusive.
“The CFPB’s work in the area of fair lending is a priority and has only just begun,” the agency declared. In this presentation, we walk you through some of its biggest impacts.
To learn how you can stay current in today’s rapidly changing banking and financial industries, visit http://www.lexisnexis.com/banking.
For more topics that are transforming the legal industry,
visit http://www.thisisreallaw.com.
Views on the Recent USAM Changes: An Interview with The FCPA ReportPaul Hastings
Nathaniel Edmonds was interviewed by The FCPA Report’s Nicole Di Schino about the implications of the recent changes to the U.S. Attorney’s Manual (USAM).
While there are increasing signs of a recovery from the Great Recession, years of economic progress have vanished for many African Americans and Hispanics in particular, and home ownership remains largely out of reach. That has put new energy into efforts to ensure that the economic turnaround is more inclusive.
“The CFPB’s work in the area of fair lending is a priority and has only just begun,” the agency declared. In this presentation, we walk you through some of its biggest impacts.
To learn how you can stay current in today’s rapidly changing banking and financial industries, visit http://www.lexisnexis.com/banking.
For more topics that are transforming the legal industry,
visit http://www.thisisreallaw.com.
MTBiz is for you if you are looking for contemporary information on business, economy and especially on banking industry of Bangladesh. You would also find periodical information on Global Economy and Commodity Markets.
Signature content of MTBiz is its Article of the Month (AoM), as depicted on Cover Page of each issue, with featured focus on different issues that fall into the wide definition of Market, Business, Organization and Leadership. The AoM also covers areas on Innovation, Central Banking, Monetary Policy, National Budget, Economic Depression or Growth and Capital Market. Scale of coverage of the AoM both, global and local subject to each issue.
MTBiz is a monthly Market Review produced and distributed by Group R&D, MTB since 2009.
The New CFPB, New Simplified Disclosures & How Your Credit Union Will Be Affe...NAFCU Services Corporation
On July 21, 2011, the Dodd-Frank Act’s Consumer Financial Protection Bureau assumed its oversight and enforcement powers over the nation’s financial institutions. Changes include new and revised compliance disclosures, which will have a significant impact on credit unions. In this 2011 NAFCU Annual Conference session discover how your credit union can overcome these and other challenges, including those related to the new Privacy and Risk-based pricing notice requirements that took effect on January 1, 2011. Plus, be prepared for the new trend of simplified disclosure requirements that is likely to follow.
Presented by Ted Dreyer, Senior Attorney, Wolters Kluwer Financial Services
More info at http://www.nafcu.org/wkfs
The Federal Corrupt Practices Act (“FCPA”) prohibits a U.S. company or person from bribing foreign government officials to obtain a business advantage. Along with this seemingly simple restriction comes accounting and record keeping requirements with which companies must comply. The FCPA requires the implementation of a compliance program which addresses FCPA concerns and establishes an FCPA corporate policy. This webinar covers the basics of the FCPA, including an introduction to the regulators, both the SEC and DOJ, and recent communications to the public regarding the FCPA from these regulatory bodies. The standards for a compliance program review is analyzed, including what makes a program current and effective as well as how often the program requires review. The role of a compliance coordinator is discussed, as is record keeping, training, and retaliation. Finally, meals and entertainment, gifts, travel, charitable contributions, and hiring are all discussed with reference to recent government actions and legal decisions.
To view the accompanying webinar, go to: https://www.financialpoise.com/financial-poise-webinars/foreign-corrupt-practices-act-2019/
Commercial Bank PowerPoint Presentations Slides SlideTeam
Presenting this set of slides with name - Commercial Bank Powerpoint Presentation Slides. This complete deck is oriented to make sure you do not lag in your presentations. Our creatively crafted slides come with apt research and planning. This exclusive deck with fourty four slides is here to help you to strategize, plan, analyse, or segment the topic with clear understanding and apprehension. Utilize ready to use presentation slides on Commercial Bank Powerpoint Presentation Slides with all sorts of editable templates, charts and graphs, overviews, analysis templates. It is usable for marking important decisions and covering critical issues. Display and present all possible kinds of underlying nuances, progress factors for an all inclusive presentation for the teams. This presentation deck can be used by all professionals, managers, individuals, internal external teams involved in any company organization.
Commercial Bank Powerpoint Presentation SlidesSlideTeam
"You can download this product from SlideTeam.net"
With our content-ready 44 slides Commercial Bank PowerPoint Presentation Slides, you can easily showcase different topics related to commercial banking. This will save you money, time and business resources as you will not require to make the PPT from scratch. You can take advantage of these financial institution's PPT slides to understand various topics such as banking organizational hierarchy with designations, banking structure, major trends in banking Industry, key growth drivers banking industry, various services provided by banks to its customers, etc. Here we have comprehensively covered each and every aspect of community banking. Download our readymade cash management PowerPoint presentation slideshow to easily sail through the tough task of planning everything on your own. What are you waiting for just click download and increase the extent of your accomplishments by using our financial bank PowerPoint presentation deck? Give their aspirations a fresh boost. Our Commercial Bank Powerpoint Presentation Slides will convince them to go one better. https://bit.ly/3pUOQjh
Presenting this set of slides with name - Financial Institutions Powerpoint Presentation Slides. This PPT deck displays fourty two slides with in depth research. Our topic oriented Financial Institutions Powerpoint Presentation Slides presentation deck is a helpful tool to plan, prepare, document and analyse the topic with a clear approach. We provide a ready to use deck with all sorts of relevant topics subtopics templates, charts and graphs, overviews, analysis templates. Outline all the important aspects without any hassle. It showcases of all kind of editable templates infographs for an inclusive and comprehensive Financial Institutions Powerpoint Presentation Slides presentation. Professionals, managers, individual and team involved in any company organization from any field can use them as per requirement.
Irrigation Association State Affairs Indiana Presentation(02 15-2011)Tom Barrett
The Irrigation Association is creating an impact on the Federal, state, and local level. The EPA's WaterSense program could provide an opportunity for you to grow your business. The Irrigation Association's certification programs can separate you from your competitors. On the state level, new laws and regulations are being introduced that could impact how you do business.
Locally, some communities are considering licensing laws.
Are you ready? ? ?
Job Trends for a Recovering Economy: A Recruiter\'s PerspectiveLynn Hazan
The economic downturn has radically altered the job market with increasing competition for fewer positions. Yet, there are still great jobs and emerging opportunities that point to a growing job market. Find out where the hot jobs are and how you can prepare for the economic uptick.
Transforming Legal Profession To Legal Services (Legal Industry Analysis)Timothy LaBadie
Report on the "New Normal" and the changing nature and disruptive forces affecting the legal profession. Actionble advice for providers (attorneys and in-house counsel) and users (clients)of legal services.
Chris Roush presented "Investigating Private Companies" at the Donald W. Reynolds National Center of Business Journalism's free workshop, "Investigating Private Companies and Nonprofits."
For more information about free training for business journalists, please visit businessjournalism.org.
The second quarter of 2017 was relatively quiet from an enforcement perspective. Two Magyar Telekom executives settled cases that the Securities and Exchange Commission had filed against them, and two entities received declination letters from the Department of Justice.
MTBiz is for you if you are looking for contemporary information on business, economy and especially on banking industry of Bangladesh. You would also find periodical information on Global Economy and Commodity Markets.
Signature content of MTBiz is its Article of the Month (AoM), as depicted on Cover Page of each issue, with featured focus on different issues that fall into the wide definition of Market, Business, Organization and Leadership. The AoM also covers areas on Innovation, Central Banking, Monetary Policy, National Budget, Economic Depression or Growth and Capital Market. Scale of coverage of the AoM both, global and local subject to each issue.
MTBiz is a monthly Market Review produced and distributed by Group R&D, MTB since 2009.
The New CFPB, New Simplified Disclosures & How Your Credit Union Will Be Affe...NAFCU Services Corporation
On July 21, 2011, the Dodd-Frank Act’s Consumer Financial Protection Bureau assumed its oversight and enforcement powers over the nation’s financial institutions. Changes include new and revised compliance disclosures, which will have a significant impact on credit unions. In this 2011 NAFCU Annual Conference session discover how your credit union can overcome these and other challenges, including those related to the new Privacy and Risk-based pricing notice requirements that took effect on January 1, 2011. Plus, be prepared for the new trend of simplified disclosure requirements that is likely to follow.
Presented by Ted Dreyer, Senior Attorney, Wolters Kluwer Financial Services
More info at http://www.nafcu.org/wkfs
The Federal Corrupt Practices Act (“FCPA”) prohibits a U.S. company or person from bribing foreign government officials to obtain a business advantage. Along with this seemingly simple restriction comes accounting and record keeping requirements with which companies must comply. The FCPA requires the implementation of a compliance program which addresses FCPA concerns and establishes an FCPA corporate policy. This webinar covers the basics of the FCPA, including an introduction to the regulators, both the SEC and DOJ, and recent communications to the public regarding the FCPA from these regulatory bodies. The standards for a compliance program review is analyzed, including what makes a program current and effective as well as how often the program requires review. The role of a compliance coordinator is discussed, as is record keeping, training, and retaliation. Finally, meals and entertainment, gifts, travel, charitable contributions, and hiring are all discussed with reference to recent government actions and legal decisions.
To view the accompanying webinar, go to: https://www.financialpoise.com/financial-poise-webinars/foreign-corrupt-practices-act-2019/
Commercial Bank PowerPoint Presentations Slides SlideTeam
Presenting this set of slides with name - Commercial Bank Powerpoint Presentation Slides. This complete deck is oriented to make sure you do not lag in your presentations. Our creatively crafted slides come with apt research and planning. This exclusive deck with fourty four slides is here to help you to strategize, plan, analyse, or segment the topic with clear understanding and apprehension. Utilize ready to use presentation slides on Commercial Bank Powerpoint Presentation Slides with all sorts of editable templates, charts and graphs, overviews, analysis templates. It is usable for marking important decisions and covering critical issues. Display and present all possible kinds of underlying nuances, progress factors for an all inclusive presentation for the teams. This presentation deck can be used by all professionals, managers, individuals, internal external teams involved in any company organization.
Commercial Bank Powerpoint Presentation SlidesSlideTeam
"You can download this product from SlideTeam.net"
With our content-ready 44 slides Commercial Bank PowerPoint Presentation Slides, you can easily showcase different topics related to commercial banking. This will save you money, time and business resources as you will not require to make the PPT from scratch. You can take advantage of these financial institution's PPT slides to understand various topics such as banking organizational hierarchy with designations, banking structure, major trends in banking Industry, key growth drivers banking industry, various services provided by banks to its customers, etc. Here we have comprehensively covered each and every aspect of community banking. Download our readymade cash management PowerPoint presentation slideshow to easily sail through the tough task of planning everything on your own. What are you waiting for just click download and increase the extent of your accomplishments by using our financial bank PowerPoint presentation deck? Give their aspirations a fresh boost. Our Commercial Bank Powerpoint Presentation Slides will convince them to go one better. https://bit.ly/3pUOQjh
Presenting this set of slides with name - Financial Institutions Powerpoint Presentation Slides. This PPT deck displays fourty two slides with in depth research. Our topic oriented Financial Institutions Powerpoint Presentation Slides presentation deck is a helpful tool to plan, prepare, document and analyse the topic with a clear approach. We provide a ready to use deck with all sorts of relevant topics subtopics templates, charts and graphs, overviews, analysis templates. Outline all the important aspects without any hassle. It showcases of all kind of editable templates infographs for an inclusive and comprehensive Financial Institutions Powerpoint Presentation Slides presentation. Professionals, managers, individual and team involved in any company organization from any field can use them as per requirement.
Irrigation Association State Affairs Indiana Presentation(02 15-2011)Tom Barrett
The Irrigation Association is creating an impact on the Federal, state, and local level. The EPA's WaterSense program could provide an opportunity for you to grow your business. The Irrigation Association's certification programs can separate you from your competitors. On the state level, new laws and regulations are being introduced that could impact how you do business.
Locally, some communities are considering licensing laws.
Are you ready? ? ?
Job Trends for a Recovering Economy: A Recruiter\'s PerspectiveLynn Hazan
The economic downturn has radically altered the job market with increasing competition for fewer positions. Yet, there are still great jobs and emerging opportunities that point to a growing job market. Find out where the hot jobs are and how you can prepare for the economic uptick.
Transforming Legal Profession To Legal Services (Legal Industry Analysis)Timothy LaBadie
Report on the "New Normal" and the changing nature and disruptive forces affecting the legal profession. Actionble advice for providers (attorneys and in-house counsel) and users (clients)of legal services.
Chris Roush presented "Investigating Private Companies" at the Donald W. Reynolds National Center of Business Journalism's free workshop, "Investigating Private Companies and Nonprofits."
For more information about free training for business journalists, please visit businessjournalism.org.
The second quarter of 2017 was relatively quiet from an enforcement perspective. Two Magyar Telekom executives settled cases that the Securities and Exchange Commission had filed against them, and two entities received declination letters from the Department of Justice.
Urban intelligence - June 2012 - Asian cities and the global growth mapMIPIMWorld
Each month : an analysis from a Cities expert • A compilation of all articles related to the Cities topic of the month.
This month’s focus: "Asian cities and the global growth map"
AuthBridge Newsletter Issue 2- Subject Your CXO's to Thorough Background CheckAuthBridge
Employee screening is practically the first step towards strengthening organisational governance, stresses the Executive President- HR of Tata Teleservices Ltd, S. Varadarajan.
For more information visit www.authbridge.com
Ensuring KYC norms are being adhered to and AML controls are strengthened is gathering momentum across the globe. While banks in India up their ante to
address the stink being raised by the revealing reports of Cobrapost, the global landscape is equally scathed with Federal Reserve [UK] and Administración Federal
de Ingresos Públicos (AFIP), the Argentinian federal tax agency raising concerns on the functioning and controls at Citibank and HSBC respectively.
Serious Fraud Investigation Office [SFIO] in the process of setting up a forensic audit laboratory along with revamping its Market Research & Analysis Unit to enable it to function as an intelligence unit. SFIO also has the powers to recommend prosecution in white collar crimes.
course outline.docPHONEI prefer to be contacted via ema.docxfaithxdunce63732
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TEXT:Rittenberg, Johnstone, and Gramling, Auditing – A Business Risk
Approach, 9th
edition
PLEASE DO NOT PURCHASE THE INTERNATIONAL EDITION
COURSE DESCRIPTION:
This course is the second in a two course sequence. It contains lectures on auditing procedures (compliance and substantive) for cash, receivables, inventory, payables, long-term debt, equity balances and related income statement accounts. Topics also include writing of auditor's reports, including special reports, and review/compilation reports in accordance with AICPA standards.
LEARNING OUTCOMES:
Upon successful completion of this course, students will be able to:
1. Assess and resolve deficiencies that may be present in financial statement audit reports and other types of reports commonly prepared by CPAs.
2. Analyze one or more cases that involve the evaluation of internal control
3. Analyze one or more cases that involve risk assessment and resolution of client issues.
4. Analyze one or more cases that involve accounting fraud, litigation and auditor liability.
5. Analyze one or more cases that involve the assessment of information technology controls.
6. Research a topic related to the audit of financial statements or management fraud relating to financial reporting, and writes a paper with appropriate content and format.
D. RESEARCH PAPER ( CLO 6) due on or before Saturday of the 4th week, 11:00 PM PT
During week one each student is to notifiy me as to their chosen topic. Your topic should be related to an integrated audit of financial statements with respect to management fraud. Please find a true life case where management fraud actually existed and report on it utilizing at least 15 resourses dealing with the issues in your paper. This assignment requires the use of the Library/Internet research to locate and study reference materials, preferably journal articles. The paper should be APA 6th edition style, minimum 1,500 words,12 pt. font, double spaced, Times New Roman) . The objective of this activity is for you to be aware of what is happening in the real world that relates to auditing and to practice your writng skills and make the study of auditing more meaningful. Post the assignment under the RESEARCH PAPER Assignment Link as a Word Doc. attachment. You may call the library for assistance in locating articles for your references. Wikipedia is not an acceptable article reference—not reliable. PLEASE LOOK UNDER “COURSE RESOURCES” to find Research Paper Guidelines in Bb.
OTHER COURSE REQUIREMENTS AND INFORMATION:
PROFESSIONAL ASSOCIATIONS:
American Institute of CPA’s
Institute of Internal Auditors
California State Society of CPA’s (CALCPA.org)
Institute of Management Accountants
WEB SITES:
Directory of acctg. Web site resources:
http://www.rutgers.edu/accounting/raw
Financial Accounting Standards Board (FASB):
http://www.fasb.org
Government Accounting Standards Board (GASB):
http:/.
Statement of witness on issues faced by mr. stampIain Stamp
Prior to its liquidation, Integrity operated a successful IFA business with a client bank primarily built by referrals from accountants and lawyers. Integrity specialised in holistic financial planning for high net worth individuals and business owners. Mr. Iain Clifford Stamp has been facing business as well as financial setbacks due to matters relating to him, Stargate Capital Management (SCM), UK Innovative TI (UKITI) and Integrity Financial Solutions (Integrity) for almost a decade.
According to this statement of witness, Mr. Stamp asserts that the FSA/FCA (Financial Services Authority/Financial Conduct Authority) launched a campaign of persecution against him both before and after creditors' voluntary liquidation of Integrity Financial Solutions in 2009. The FSA/FCA persecution is deliberate and has prevented him from operating as an approved person within the financial services markets since 2009. However, he has never been deemed unfit and he is unaware of any reason why he should not have been granted approved person status in the five separate applications sent to the FSA/FCA since 2009. He also asserts that the FSA/FCA has deliberately constructed a framework that excludes him from working with other regulated firms through FSA/FCA unnecessary investigations and persecution meant to further harm his unregulated businesses and ultimately his own personal resources.
Mr. Stamp believes that the FSA/FCA has maintained a complicit relationship with Halifax Bank of Scotland that are central to the cause of the deliberate strategy employed by the FSA to force him into putting Integrity into creditors voluntary liquidation. Another example of FSA persecution against him is evident from FSA's investigation into IPM following a letter from its MP in 2010. According to Mr. Stamp's statement, the FCA has acted in bad faith by publishing speculations in an SCM First Supervisory Notice that names UKITI and its director (which is none other than Mr. Stamp) by stating that UKITI may have breached the General Prohibition. SCM and Mr. Stamp strongly deny this.
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Get current on the most significant issues affecting the CPA profession in these interactive, multimedia programs held exclusively for members of the South Carolina Association of CPAs. Providing four hours of FREE CPE, these events will give you up-to-date information, insight and analysis.
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Upvc Bathroom Doors Price and Designs In Keralabpshafeeque
UPVC Bathroom Doors Price in Kerala
When renovating or designing a bathroom, the choice of doors plays a pivotal role in ensuring both functionality and aesthetics. In Kerala, UPVC (Unplasticized Polyvinyl Chloride) bathroom doors have gained popularity for their durability, water resistance, and modern designs. This article delves into the pricing of UPVC bathroom doors in Kerala and why they are a preferred choice for homeowners.
#### Benefits of UPVC Bathroom Doors
UPVC bathroom doors offer several advantages, making them an ideal choice for the humid climate of Kerala:
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4. **Energy Efficiency**: They provide good insulation, helping maintain a comfortable bathroom temperature and reducing energy costs.
5. **Aesthetic Variety**: Available in various colors and designs, UPVC doors can complement any bathroom decor, from modern to traditional.
#### Price Range of UPVC Bathroom Doors in Kerala
The cost of UPVC bathroom doors in Kerala varies depending on factors such as size, design, and additional features. Here's a general overview of the price range:
- **Basic Models**: Simple UPVC bathroom doors start from ₹2,500 to ₹5,000. These doors are functional and offer essential benefits like water resistance and durability.
- **Mid-Range Models**: For more intricate designs or additional features such as frosted glass panels or metallic handles, prices range between ₹5,000 and ₹10,000.
- **Premium Models**: High-end UPVC bathroom doors, which may include custom designs, advanced locking systems, and superior finishes, can cost anywhere from ₹10,000 to ₹20,000 or more.
#### Conclusion
UPVC bathroom doors are an excellent investment for homes in Kerala, offering a blend of practicality and style. With a wide range of prices and designs available, homeowners can easily find a UPVC door that fits their budget and enhances their bathroom’s aesthetic appeal. When choosing a UPVC bathroom door, consider the specific needs of your space and the long-term benefits these doors provide. Investing in a quality UPVC bathroom door ensures a durable, low-maintenance, and stylish addition to your home.
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Discover how different wall paint colors can influence your mood and mental well-being. Learn the psychological effects of colors and find the perfect hue for every room in your home.
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Content server (1)
1. NEWS REPORT
Levitt and P. Norman Roy, FEI
president, in which he replied to
Levitt's claim that the coniposi-rion
of the FAF bo.ird .iffected its
ability to oversee the FASB, say-ing,
"We emphatically do not
agree." In responding to the FEI's
suggestion that the FASB's agenda
be controlled by an independent
third-party organization, he said
that "the trustees have specifically
considered .ind rejected your rec-oinmendatioir'
because such a
change would be inconsistent
with an independent FASB. He
did, however, invite the FEI to
continue making suggestions to
improve the FASB's efficiency
and effectiveness.
Local government
representation
In a public statement on May 19,
the GFOA also took issue with
Levitt's proposals to change the make-up
ot the FAF, particularly with his
recommendation to reduce the pres-ence
of state and local government
representatives. "In meetings with the
C)FC^A and others, Levitt has insisted
emphatically and repeatedly that he
The Top Five Performing
Stock Markets in 1995
These countries had
the highest Increase in
overall total return
change in value plus
dividends) in
not accept any FAF trustee fi-om
• ^ United Sweden
Switzer- states
land
Nether-lands
Ivy Funds, Boca Raton, Florida
State or loca! government, either
elected or appointed, as a bona fide
representative of the public interest"
said the GFOA. In fact, the GFOA
said elected state and local govern-ment
officials were especially well-qualified
to serve the public interest
INTERNAL AUDIT
Flaherty Chosen to Head COSO
JohnJ. Flaherty has been appointed
chainnan of the Committee of Spon-soring
Organizations of the Treadway
Commission {CX")SO), A tbrmer vice-president
and general auditor of PepsiCo,
he served as chairman of the board of the
Institute of Internal Auditors. Flaherty
succeeds Gaylen N. Larson, a director at
Coopers & Lybrand, who resigned fol-lowing
his election to the Financial Ac-counting
Standards Board.
Flaherty said COSO's principal objec-tive
in the near term would be to revisit
John J. Flaherty
the issue ot fraudulent financial reporting 10 years after the issuance of the
Treadway commission's 19S7 Report of the National Commisskm on Fraudulent
Fincuidal Reportiiii;. He also would Hke to focus COSO's attention on the ef-fects
ot reengineering and downsizing. "We are concerned that recent
downsizing trends are weakening the internal control function in some
companies," he said.
Other issues Flaherty would like COSO to visit include the control risks
involved with new technology and data security- and a comparison of inter-nal
control methods throuj^hout the world. "Most of the issues that affect
internal controls transcend international boundaries," said Flaheitv.
on the FAF board. It also assailed
proposed SEC involvement in
FAF appointments, citing too
much federal intervention, and
called for cooperation in the
standard-setting process rather
than "federal fiats."
What is independence?
"Chairman Levitt and I don't
have a ditTerent objective; we're
both committed to an indepen-dent
and etTectivf FASB," Cook
told the Journal. "We do have a
difference of opinion on how we
govern that process." Cook said
he and the FAF were uncertain
about who exactly Levitt thought
was independent enough to serve
on the FAF board: "We don't
quite understand his criteria. Our
view is that all of us on the FAF
serve in the public interest, but
we accept the fact that some of us
come from and represent sponsoring
organizations."
At Cook's invitation, Levitt met
with the FAF on June 4 to discuss the
independence issue further. Although
nothing specific came out of the
meeting, Levitt said in a June 6 speech
to the SEC and Financial Importing
Institute that "in recent days the SEC'
and the FAF have made some progress
toward resolving our ditterences.
The November election is another
factor in the controversy; Because the
chair of the SEC is a presidential ap-pointee,
Levitt may not be a player at
the year's end. Also, Dennis Beresford
will be retiring as chairman of the
FASB in June 1997, and there is no
clear successor at this time.
See page 4 for late-breaking news.
MANAGEMENT CONSULTING
MCS Goes High Tech
CPA firms have been using the In-ternet
mostly for marketing, but
on May 21 Ernst ik Young took it a
step further and starting using it for
actual delivery of services. "Ernie" is a
management consulting service on
the World Wide Web aimed at com-panies
with revenues in the $25 mil-lion
to $200 million range. For a flat
fee of S6,000 a year, a company gets a
password to the site, where it can
search the firm's database and ask its
'*<if> JOLIRNAL 0/ ACCOUNTANCY 17
2. NEWS REPORT
tax, accounting and MCS advisers an
unlimited number of questions online.
E&Y promises a cwo-day response
turnaround.
"We see this as a complement to—
not a replacement of—our services,"
Brian J. Bauni, E&Y"s director of hi-ternet
service delivery, told the Journal.
"It's a way we can offer consulting ser-vices,
particularly to the entrepreneur-ial
community." He said direct contact
and engagement teams would still be
used for "major initiatives." However.
Baum said of the online venture,
"there's a whole other level of ser-vice—
when clients need help making
Smart Stops on the Web
World Wide Web sites
of interest to CFAs
Travel
h ttp: //www. travelocity.com
A u-sourto tor d(i-it-yniirst'It ir.ivi-l
plinning: rcscrvations, dps. special offers.
Assorteft information
h ttp: //www. m ere. com
Mercury Mail g-.uhers a wide assortment
of news (liusincss. stock reports, weather,
sports, entertainment), invites Internet
users to custoiiuzf exactly the topics they
are interested in. Mercury Mail will then
regularly e-mail that information to them.
Electronic library
http://wWTv.elibrary.coni
Actcss to KIIO pLiWic.itiiJiis: iii.i(ri/ines.
newspapers, newsletters, books.
Computer maintenance
http: //www. cyber media .com
Downloaii a beta copy of C^yberiiiedia's
Clil C'hanjje, an Internet service tor
continually updating all the drivers and
configii ration files your software uses.
Data backup
http://siirefind.com
Suretind proviiies a unique data backup
utility via the Internet. Subscribers
identify the files on the hard disk or
network they w.int to b;)i k up regul.irly.
and the Surefmd software automatically
copies them, encodes them for security;
and then transmits thetti, via the
Internet, to Siirefind's storage utihtj'.
The data tan he retrieved at any time.
informal decisions^—navigating issues
of change, new technology and new
tax practices, for example"—for
which Ernie could he an efficient and
economic answer.
The shape of things to come. "I see
this stuff bearing down on us like a
freight train." said Ron Seigneur of
Seigneur & Co., a five-person CPA
firm in Denver, speaking about Inter-net
services generally. He said that the
utility of online services was coming
into focus, with the Ernie initiative as
the way services are going to be deliv-ered.
"It will be a new era of what I
call 'connectivity' between firms and
clients and referral sources." Seigneur
is a member of the American Institute
ot CPAs management consulting ser-vices
executive committee.
Seigneur said viable Internet ser-vices
soon will trickle down to mid-size
and small firms. "There's no
reason a smaller firm can't offer some-thing
that's analogous to Ernie at a
lower tee." Ernie is simply making use
of many items on the most recent
AICPA top 15 technologies hst (see
JofA, Jan.96, pages 25-2H), Seigneur's
tlrm has already made a foray into the
Internet with its own Web page:
http://www.lawyernet.com/mem-bers/
seigneur, html.
The bottom line. Of course, the goal
for all practitioners is to inake money
from services. Baum said E&Y cur-rently
is marketing Ernie through a se-ries
of shows around the country.
Several hundred potential clients
signed up in tlie first month to see
Ernie in action.
Seigneur said although such ser-vices
can be successful, they need to
be part of a trend away from the tradi-tional
hourly method of billing. His
firm's experience with its hiw firm
clients revealed the legal profession is
ahead of CPAs in moving toward
fixed-fee arrangements. He said Ernif
and similar ventures would have to be
useful in themselves and not be only a
way to hook clients into traditional
hourly-rate services.
Meanwhile, Gene Prescott. chair of
the American Institute of CPAs tax
computer applications committee, has
visited Ernie twice. "It appears to be
designed to walk a novice through its
maze." he said. "However, although
the graphics are clear and consistent.
they take a long time to load—unless
users have a very fast connection they
better have a lot of patience." Users
can cut otf graphics, but many of them
contain useful intormation. "I think
E&Y is positioning Ernie for the fu-ture,"
he concluded, "when wide
bandwith is the rule and screens load
very fast."
GOVERNMENT ACCOUNTING
Orange County to Be
Back in the Black
In mid-May, a federal judge approved
a plau for Orange County, C.alifor-nia,
which had declared bankruptcy in
December 1994, to emerge from
bankruptcy protection by the end of
June. The earlier-than-expected an-nouncement
ot the turnaround was :i
triumph for the county's CPA treasur-er,
who had wanted to save the county
fix)m fiscal disa.ster but was only able to
pick up the pieces afterward.
Months betbre the crash, John M.
W. Moorlach, CPA, had argued dur-ing
an unsuccessful campaign for
county treasurer that the county's fiscal
policies were excessively risky. {See
"Be Skeptical, Dig for Facts. Orange
County CPA Urges," JofA, Mar.95,
page 14.) The county had, in f'act, in-vested
heavily in derivatives that pro-vided
high returns but were
imprudently volatile. But, in March
1995, several months atter the resigna-tion
of the man who defeated him.
Moorl;ii;h foiuid hiuisclf in the trea-
Orange County treasurer John Moorlach,
CPA, has put the county back on the right
fiscal track.
18 JOURNAL 0/ ACCOUNTANCY August 1996